Recent carbon neutrality policies have led to active research in the agricultural tractor sector to replace internal combustion engines, making it imperative to minimize power losses to improve efficiency. Dual-clutch transmissions (DCTs) have been employed in agricultural tractors primarily due to their short shift time and smooth shift feel. However, DCTs have a relatively large number of components and complex structures owing to spatial constraints, making it challenging to predict power losses. Therefore, to predict DCT power losses, this study defined oil churning by considering the structural characteristics and oil circulation and comparing and analyzing the theoretical calculation and test results of power losses at different oil levels. Power loss was calculated based on ISO standards and fluid viscosity theory, and tests were performed to verify. We calculated power losses based on the defined oil churning of a DCT in agricultural tractors and confirmed that their consistency in test results improved when reflecting the lubrication state, considering the structural features and oil circulation. In addition, the factors contributing to power loss under low- and high-speed conditions were analyzed by calculating the power loss for each component.